Income Tax Assessment Act 1997
Work out the following components of a *superannuation benefit under this Subdivision:
(a) the tax free component ;
(b) the taxable component . 307-120(2)
Work out those components under:
(a) if the benefit is not mentioned in paragraph (b), (c), (d) or (e) - section 307-125 ; or
(b) if the benefit is a *superannuation guarantee payment - section 307-130 ; or
(c) if the benefit is a *superannuation co-contribution benefit payment - section 307-135 ; or
(d) if the benefit is a *contributions-splitting superannuation benefit - section 307-140 ; or
(e) if the benefit is a payment under subsection 17(2) , (2AB) or (2AC) , 20H(2) , (2AA) , (2A) or (3) , 20QF(2) , (5) or (6) , 24G(2) , (3A) or (3B) or 24NA(2) , (3) or (4) of the Superannuation (Unclaimed Money and Lost Members) Act 1999 - section 307-142 .
Those components may be modified under sections 307-145 (which deals with certain disability benefits) and 307-150 (which deals with certain *elements untaxed in fund).
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